Christmas tree.

Tariff classification of a Christmas Tree Oil Diffuser.

The Commodity

The Christmas Tree Oil Diffuser is an excellent way to get into the holiday spirit and create an inviting atmosphere in your home. The scent of Christmas will fill the air and bring a feeling of warmth and joy to your home. The commodity is easy to use and requires no messy clean up. It is an eco-friendly and sustainable way to spread holiday cheer and bring the scent of Christmas into your home.

The Christmas Tree Oil Diffuser is an eco-friendly and festive way to spread the scent of Christmas throughout your home. The unique design features a paper-like tree and a circular tabletop base made from sugarcane, along with a ½ ounce glass bottle of fragrance oil. The tree is inserted into the bottle, and the oil travels up the tree and releases the scent into the room. The tree can be hung from a tree, or used with the tabletop base, allowing you to place it anywhere in your home.

Classification ( HTSUS)

The HTS code 3307.49.0000 applies to the ScenTree Christmas Oil Diffuser as it is classified under the category of prepared room deodorizers, which includes odoriferous preparations used during religious rites. This code is used to determine the rate of duty, which in this case is 6 percent ad valorem. This is an international tariff that applies to all goods imported into the United States.

Analysis and Justification

Explanatory Note X to GRI 3(b) provides guidance on the classification of goods put up in sets for retail sale. Under this rule, the goods must meet three criteria in order to be classified as such. First, the goods must consist of at least two different articles which are, prima facie, classifiable in different headings. Second, the goods must consist of articles put up together to meet a particular need or carry out a specific activity. Finally, the goods must be put up in a manner suitable for sale directly to users without repacking.

When determining the essential character of goods put up in sets for retail sale, the nature of the material or component, its bulk, quantity, weight, or value, or the role of a constituent material in relation to the use of the article may be taken into account. It is important to note that the goods must meet all three criteria in order to be classified as such.

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